For the purpose of state, county, and municipal taxation, the situs of all personal property belonging to a domestic insurer and located in this state shall be at the home office of the insurer.Acts 1959, No. 148, § 491; A.S.A. 1947, § 66-4239. For the purpose of state, county, and municipal taxation, the situs of all personal property belonging to a domestic insurer and located in this state shall be at the home office of the insurer.Acts 1959, No. 148, § 491; A.S.A. 1947, § 66-4239.
Arkansas Legal Code